Revenue and Customs Brief 3 (2020) - VAT liability of supplies of electronic publications
Submit Articles Back to Articles
Purpose of this brief
This brief explains the changes in the VAT treatment of certain
supplies of electronic publications (‘e-publications’) as
announced by the government on 30 April 2020.
Who needs to read this
Organisations that make supplies of e-publications and their
At Budget 2020, the government announced that it would zero rate
certain supplies of e-publications with effect from 1 December 2020 to
support literacy and reading in all its forms.
However, following the outbreak of the coronavirus (COVID-19)
pandemic and the need for people to stay at home, the government
announced on 30 April that it will bring forward the implementation
date to 1 May 2020. This is intended to reduce the cost of access to
online publications during these challenging times when many people are
confined to their homes and schools are closed.
treatment of e-publications for VAT purposes
As explained in Revenue and Customs Brief
1(2020) , HMRC’s policy is that supplies of all
e-publications are standard rated for VAT purposes until the changes
outlined in this brief take effect on 1 May 2020.
Changes in treatment of
With effect from 1 May 2020, electronic supplies of the products
listed below, unless they are wholly or predominantly devoted to
advertising, audio or video content will be zero rated:
- journals and periodicals (which include magazines)
- children’s picture and painting books
Further information can be found in Zero
rate of VAT for electronic publications.
VAT Notice 701/10 and VBOOKS will be updated by 31 July 2020.
About the Author
© Crown Copyright 2020.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
Follow us @Scopulus_News
Article Published/Sorted/Amended on Scopulus 2020-04-30 21:54:52 in Tax Articles